由核算型会计向核算管理型会计转变的探索与实践  

Practice and Research on the Transforming from Accounting to Accounting and Management

作　　者：黄团娥[1] 樊汉新[1] 

机构地区：[1]中国人民银行南宁中心支行,广西南宁530028

出　　处：《区域金融研究》2012年第11期25-28,共4页Journal of Regional Financial Research

摘　　要：随着人民银行职能的转变,以及新形势下金融业务的发展,客观上需要人民银行中心支行会计营业部门会计模式由核算型向核算管理型转变。本文以人民银行南宁中心支行营业部实践经验和成效为例,提出核算型会计向核算管理型会计转变的措施,为基层人民银行会计营业部门的发展模式提供参考。With the change of the functions of PBC and the development of the financial business under the new situation, there exists the urgent need that the accounting model of PBC Central Branch should change from account- ing to the accounting and management. Based on the practical experience and the effectiveness of the business depart- ment of PBC Nanning Central Sub-branch, this article provides some measures in order to realize the change of the ac- countin~ model and orovide a reference for the development of the business sector of the basic branch of PBC.

关 键 词：会计 核算型 核算管理型 转变 

分 类 号：F832.31[经济管理—金融学]